The appellant appealed his conviction by a jury on a four-count indictment charging two violations of Section 4704 (a), Title 26 U.S.C. (Counts 1 and 3) and two violations of Section 4705(a), Title 26 U.S.C. (Counts 2 and 4).

2

The evidence adduced is insufficient to support the jury's verdict of guilt on Counts 3 and 4 and the Motion for Judgment of Acquittal should have been granted.1

3

As to Counts 1 and 2, the appeal is without merit.

4

Accordingly, the judgment as to counts 1 and 2 is affirmed. The judgment as to counts 3 and 4 is reversed and this cause is remanded for entry of a judgment of acquittal on these counts.